JUDGMENT :

Amrita Sinha, J.

1. The order dated 24th February, 2021 passed by the Assessor-Collector (North), Kolkata Municipal Corporation (‘KMC’ for short) allegedly in compliance of the direction passed by this Court on 26th August, 2019 in WP No. 24 of 2019 (Indra Devi Rathi & Ors. vs. KMC & Ors.) is impugned in the present writ petition.

2. By the said order annual valuation of the premises was assessed at Rs. 1,65,510/-including non-residential annual valuation of Rs. 1,37,810/-with effect from 3rd quarter of 2005-2006. Bills were accordingly raised considering the premises as partly residential and partly non-residential.

3. The petitioners are aggrieved by the same. It has been contended that the petitioners have let out most of the portions of the subject property which is a seven storied building. The ground and the first three floors of the premises are used for commercial purpose and the rest for residential use.

4. The petitioners contend that the Corporation ought to have valued the property by taking into consideration the mode of use of the same. The Corporation ought to have apportioned the tax amount by segregating the portion used for non-residential purpose and the po